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HMRC internal manual

Tobacco Products Duty

Fiscal Marks: Duty repayment on customer returns and drawback claims on fiscally marked product

Any fiscal mark must be obliterated or destroyed before any claim for duty repayment is granted. This applies to customer returns to registered stores and any drawback claims under the “Excise Goods (Drawback) Regulations 1995”. (See regulation 26(2) of the “Tobacco Products Regulations 2001” and section 12 of Notice 476.)